[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.235]

[Page 637]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
                            Subpart K_Spirits
 
Sec.  24.235  Taxpayment or destruction of spirits.

    (a) Taxpayment of spirits. The proprietor who wants to taxpay 
spirits shall follow the prepayment of tax procedures of 27 CFR 
19.522(c).
    (b) Destruction of spirits. The proprietor who wants to destroy 
spirits shall file an application with the appropriate TTB officer 
stating the quantity of spirits, the proposed date and method of 
destruction, and the reason for destruction. Spirits may not be 
destroyed prior to approval by the appropriate TTB officer. (Sec. 201, 
Pub. L. 85-859, 72 Stat. 1382, as amended (26 U.S.C. 5373))

(Approved by the Office of Management and Budget under control number 
1512-0292)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13684, Mar. 22, 1999]